图书信息

内容简介

目录

图书信息

出版社: 东北财经大学出版社; 第1版 (2010年2月1日)

平装: 147页

正文语种: 英语

开本: 16

ISBN: 7811229536, 9787811229530

条形码: 9787811229530

尺寸: 22.8 x 18.2 x 1 cm

重量: 281 g

内容简介

《会计英语》是实践校企合作、工学结合的产物，以2006年起用于财会业务流程外包跨国企业员工培训的讲义为蓝本，该讲义在实际教学中经过多轮校验和修改，逐步完善。在认真研究企业会计人员典型工作任务的基础上，打破传统课程体系，根据工作过程有机整合知识点，适应高职和应用型本科学生的认知特点，科学选择载体，既适用于模块教学，又适用于基于工作过程系统化的教学理念。因此，《会计英语》十分适合帮助高职和应用型本科财会类专业和英语专业学生应用英语进行会计知识学习和会计业务实践。

目录

Preface 引言 1

Chapter 1 Step into World of Accounting 初识会计 2

Learning Objectives 2

1.1 Nature of Business 2

1.2 Role of Accounting in Business 6

1.3 Users of Accounting Information 7

1.4 Types of Accounting 10

1.5 The Accounting Profession and Careers 11

1.6 Accountancy Bodies 13

1.7 Accounting Regulatory System 14

1.8 Accounting Conceptual Framework 14

Chapter Summary 17

Chapter 2 Financial Statements 财务报表 18

Learning Objectives 18

2.1 Financial Statements 18

2.2 Balance Sheet 19

2.3 Income Statement 20

2.4 Cash Flow Statement 21

2.5 Qualitative Characteristics of Financial Statements 24

2.6 Definition of Accounting Elements in Financial Statements 25

2.7 Balance Sheet and Accounting Equation 29

Chapter Summary 35

Chapter 3 Double Entry Bookkeeping & Ledger Accounts 复式记账与总分类账 36

Learning Objectives 36

3.1 Duality Concept 36

3.2 Double Entry Bookkeeping 36

3.3 Ledger Accounts 37

Chapter Summary 47

Chapter 4 Journalizing, Posting and Trial Balance 分录、过账与试算平衡 48

Learning Objectives 48

4.1 Introduction 48

4.2 Chart of Accounts 49

4.3 The General Journal 54

4.4 Journalizing Transactions 55

4.5 Posting to the Ledger 56

4.6 Make Trial Balance 58

Chapter Summary 66

Chapter 5 Complete The Accounting Cycle 完整的会计循环 67

Learning Objectives 67

5.1 Steps in Accounting Cycle 67

5.2 Preparing End–of–Period Worksheet 68

5.3 End-of-Period Adjustment 70

5.4 Prepare Financial Statements Based on Worksheet 73

5.5 Closing Entries 74

Chapter Summary 78

Chapter 6 Accounting for Merchandising Business 商品流通企业会计 79

Learning Objectives 79

6.1 Operating Cycle of Merchandising Business 79

6.2 Purchase Transactions 80

6.3 Sales Transactions 83

6.4 Transportation Costs 86

6.5 Sales Taxes 87

6.6 Merchandise Shrinkage 87

Chapter Summary 88

Chapter 7 Accounting for Manufacturing Business 制造企业会计 89

Learning Objectives 89

7.1 Operating Cycle of Manufacturing Business 89

7.2 Purchase Transactions 90

7.3 Manufacturing Process 91

7.4 Sales Transactions 93

Chapter Summary 94

Chapter 8 Financial Analysis 财务分析 95

Learning Objectives 95

8.1 Financial Analysis 95

8.2 Financial Ratios 95

8.3 Application of Financial Ratios Analysis 100

8.4 Methods of Financial Analysis 102

8.5 Limitations of Financial Ratios 102

Chapter Summary 103

Chapter 9 Applications of Information Technology 信息技术应用 104

Learning Objectives 104

9.1 Manual System vs. Computerized System 104

9.2 Integrated Accounting Packages 105

9.3 Microcomputer Accounting Packages 106

9.4 Spreadsheets 107

9.5 Database Systems 108

9.6 Accounting Software Solutions 109

Chapter Summary 116

Chapter 10 Working as An Accountant 会计师的工作 117

Learning Objectives 117

10.1 Applying for An Accounting Job 117

10.2 Get Familiar with Working Environment 123

10.3 Accounting Related Letters and Statements 124

10.4 Accounting Related Reports and Documents 131

Chapter Summary 136

References 参考文献 137

Glossary 词汇表 138

Index Useful Accounting Websites 值得了解的会计网站 148